2025 (2) TMI 1066

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..... ger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - whether classifiable under 84242000 as held by the Commissioner (Appeals) in the impugned order or under CTH 96161000 as claimed by the Revenue? - it was held by CESTAT that 'The fact that the mounts were used on bottles of toilet sprays in Reckitt and Coleman and in this case they are us .....

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